In preparing a work sheet, the amounts for the Trial Balance columns are copied from the

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The Trial Balance columns on a worksheet are populated with the account balances from the General Ledger. The General Journal is used to record non-routine or adjusting entries, the Sales and Purchases Journal is used to record specific types of transactions, and the Current Chart of Accounts may be used to guide the organization of accounts, but it does not contain any specific account balances.

In Preparing a Work Sheet, the Amounts for the Trial